Anjuman E Tanzimul Muslimeen, Mumbai V. CIT (Exemption), Mumbai

ITA 1126/MUM/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0808 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-06-2024
• Assessment Year: misc
• Appeal Filed On: 11-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

P a g e | 1 ITA No.1126/Mum/2024 Anjuman E Tanzimul Muslimeen Vs. CIT(Exemption) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER, ITA No.1126/Mum/2024 (A.Y. 2024-25) Anjuman E Tanzimul Muslimeen, Jama Masjid Compound, Mapkhan Nagar, Marol, Andheri (E) Mumbai – 400 059 Vs. CIT (Exemption) Room No. 601, 6 th Floor, Cumballa Hill MTNL TE Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Mumbai – 400 026 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACTA9800E Appellant .. Respondent Appellant by : Tanzil Padvekar Respondent by : Ajay Chandra Date of Hearing 11.06.2024 Date of Pronouncement 24.06.2024 आदेश / O R D E R Per Amarjit Singh (AM): The present appeal filed by the assessee is directed against the order of ld. CIT(Exemption) of the Income Tax Act, 1961 for A.Y. 2024- 25. The assessee has raised the following grounds before us: “1. On the facts and in law, the learned Commissioner of Income Tax Exemption- Mumbai [Herein referred as 'CIT (E)'] erred in rejecting the application for registration under Section 12AB of the Act, 1961. 2. On the facts and in law, the Appellant Trust is fulfilling all mandatory conditions for eligibility of grant of registration under Section 12AB of the Act. Hence, the impugned order of CIT(E) may be set aside and quashed and CIT(E) may be directed to grant registration under Section 12AB of the Act. 3. On the facts and in law, the impugned order rejecting grant of registration under Section 12AB has been passed in gross violation of principles of natural justice for lack of sufficient opportunity for making submission. Hence, the impugned order may quashed and set aside. P a g e | 2 ITA No.1126/Mum/2024 Anjuman E Tanzimul Muslimeen Vs. CIT(Exemption) 4. The appellant craves, leave to alter, modify, revise, add/delete ground (s) with the leave of Hon'ble Bench.” 2. Fact in brief is that assessee has filed an application in form no. 10AB seeking registration u/s 12AB of the Act before the ld. Commissioner of Income Tax (Exemption) Mumbai. On verification of the Form No. 10AB filed by the assessee trust the ld. CIT(Exemption) found that the application in Form No. 10AB filed by the assessee was incomplete as all the document required to be accompanying the application were not furnished. Therefore, the ld. CIT(Exemption) has issued notice dated 02.08.2013 and reminder dated 30.11.2013 and 04.01.2024 respectively requesting the assessee to furnish the complete set of documents mentioned in Rule 17A(2) of the Income Tax Rule 1962. However, the assessee has not made any compliance to the notices issued as referred above. Therefore, the ld. CIT(Exemption) stated that he could not be satisfied about the object of the trust or institution and genuineness of the activities in absence of necessary compliance made by the assessee. Therefore, keeping in view the statutory time limit to decide the application filed by the assessee on or before 29.02.2024 the ld. CIT(Exemption) has rejected the application for seeking registration u/s 12AB of the Act. 3. During the course of appellate proceedings before us the ld. Counsel submitted that the assessee has not received notices referred by the ld. CIT(Exemption) since the email was not active. Therefore, the ld. Counsel submitted that more opportunity be provided to the assessee before the ld. CIT(Exemption) for deciding the application seeking registration u/s 12AB of the Act on merit. The ld. Counsel has also submitted new email id for the purpose of communication. 4. On the other hand the ld. D.R supported the order of lower authorities. P a g e | 3 ITA No.1126/Mum/2024 Anjuman E Tanzimul Muslimeen Vs. CIT(Exemption) 5. Heard both the sides and perused the material on record. The ld. CIT(A) has rejected the application of the assessee trust seeking registration u/s 12AB of the Act on the ground that no compliance was made to the notices issued by the ld. CIT(Exemption) and assesse has not furnished the complete set of documents as mentioned in Rule 17A(2) of the Income Tax Rules 1962. The ld. Counsel reported that notices issued by the ld. Commissioner of Income Tax (Exemption) were not received because of inactive email id and also provided new email ID for receiving communication from the Commissioner of Income Tax (Exemption). We consider that there appear to be a reasonable cause for not making compliance before the Commissioner of Income Tax (Exemption) for the reason as discussed supra, therefore, we restore this case to the file of the ld. CIT(Exemption) for adjudicating the application filed by the assessee in Form No.10AB on merit after providing more opportunity to the assessee. The new Email ID [e-mail] may be taken on record for communicating the notices. The assessee is also directed to make due compliance before the ld. CIT(Exemption) without any failure in the set aside proceedings. Accordingly, the appeal of the assessee is allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 24.06.2024 Sd/- Sd/- (Rahul Chaudhary) (Amarjit Singh) Judicial Member Accountant Member Place: Mumbai Date 24.06.2024 Rohit: PS P a g e | 4 ITA No.1126/Mum/2024 Anjuman E Tanzimul Muslimeen Vs. CIT(Exemption) आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीिीय अतिकरण/ ITAT, Bench, Mumbai.